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研究生:張雨娟
研究生(外文):CHANG, YU-CHUAN
論文名稱:性別多樣性與環境、社會、治理對銀行效率之影響—以東亞及東南亞國家為例
論文名稱(外文):The Impact of Gender Diversity and Environmental, Social, and Governance on Bank Efficiency: An Example of East and South East Asian Countries
指導教授:梁連文梁連文引用關係張海燕張海燕引用關係
指導教授(外文):LIANG, LIEN-WENCHANG, HAI-YEN
口試委員:李桐豪林翠蓉
口試委員(外文):LEE, TUNG-HAOLIN, TSUI-JUNG
口試日期:2022-06-21
學位類別:碩士
校院名稱:中國文化大學
系所名稱:財務金融學系
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2022
畢業學年度:110
語文別:中文
論文頁數:93
中文關鍵詞:性別多樣性環境、社會和治理銀行效率東亞及東南亞國家
外文關鍵詞:Gender diversityEnvironmental, social, and governanceBank efficiencyEast and South East Asian countries
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  • 下載下載:39
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董事會性別多樣性議題日益受到重視,而金融業也意識到環境、社會和治理(environmental, social, and governance;ESG)對銀行經營的重要性。然而,有關董事會多樣性如何影響環境、社會和治理之探討相對較少;以銀行產業為研究對象之文獻,更是有限。因此,本研究以2010年到2020年間東亞及東南亞國家的94家銀行為研究對象,利用縱橫資料(panel data)Tobit迴歸模型(Tobit regression)針對性別多樣性與ESG在銀行效率方面的影響進行深入的探討。實證結果顯示,性別多樣性對銀行效率有負面影響;環境、社會和治理對銀行效率則是有顯著負面影響;研究還發現,在考量了性別多樣性的情況下,透過交互作用,環境、社會和治理對銀行效率則是有顯著且正面的影響。
The issue of board diversity has received great attention, and the financial industry has recognized the importance of environmental, social, and governance (ESG) to bank operations. However, there is relatively little research on how board diversity affects ESG, and the literature on the banking industry is even more limited. Therefore, this study examines the impact of gender diversity and ESG on bank efficiency by using panel data and Tobit regression on 94 banks in East and South East Asian countries between 2010 and 2020. The empirical results show that gender diversity has a negative effect on bank efficiency; ESG has a significant negative effect on bank efficiency; and ESG has a significant and positive effect on bank efficiency through interaction with gender diversity.
中文摘要 .................... iii
英文摘要 .................... iv
致謝辭  .................... v
內容目錄 .................... vi
表目錄  .................... viii
圖目錄  .................... ix
第一章  緒論.................. 1
  第一節  研究背景與動機........... 1
  第二節  研究問題與目的........... 5
  第三節  研究架構與流程........... 7
第二章  文獻探討與假說............. 10
  第一節  性別多樣性與銀行效率之關係..... 10
  第二節  E S G與銀行效率之關係....... 14
  第三節  性別多樣性與E S G之關聯性探討... 19
第三章  研究方法................ 24
  第一節  資料來源與樣本........... 24
  第二節  變數定義.............. 25
  第三節  迴歸模型.............. 34
第四章  實證結果與分析............. 41
  第一節  敘述性統計............. 41
  第二節  迴歸分析.............. 45
  第三節  穩健性檢驗............. 52
第五章  結論與建議............... 57
  第一節  結論................ 57
  第二節  建議................ 59
參考文獻  ................... 60
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